Section 12A Obligations incurred against appropriation or subsidiary accounts for future items delivered or services rendered - Massachusetts Statutes

Section 12A. Beginning June first of any year, obligations may be incurred against appropriation accounts or subsidiary accounts for items to be delivered or for services to be rendered on or after the beginning of the next fiscal year; provided, however, that said obligations are in accordance with law and the amounts thereof do not exceed one-twelfth of the appropriation account or subsidiary account for the current fiscal year.

Where the allotment of an appropriation account or subsidiary account is a condition precedent to expenditure, the obligations shall not exceed the amount allotted for said appropriation account or subsidiary account; provided, however, that during the month of June the comptroller may prepare warrants and the state treasurer may advance funds to the department of public welfare for the purpose of making payments on and after July first as authorized by chapter six hundred and fifty-eight of the acts of nineteen hundred and sixty-seven; and provided further that said payments are in accordance with law and the amounts thereof do not exceed the amount of the appropriation account or subsidiary account, provided, however, that no funds shall be expended until such funds have been appropriated. The certified copies of the schedules provided for in section twenty-seven shall be filed with the comptroller and the budget director as of June first. Where the allotment of an appropriation account or subsidiary account is required by law, such allotment shall be made as of June first.

Notwithstanding any general or special law to the contrary, in order to comply with the Social Security Act, the comptroller may present in his certificate to the governor’s council, and the state treasurer, with the consent of the council, may transfer to the United States Treasury before July funds necessary to make July 1 Supplemental Security Income payments to commonwealth benefit recipients.